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    The document is a general journal of Budi Santoso Autocare that lists account transactions from January 1-30, 2010. It includes debit and credit entries for asset, liability, equity, revenue and expense accounts. Transactions include income from laundry and barber services, purchases of supplies, salaries and other expenses, and adjustments to accounts receivable. The total debits and credits are listed as Rp 185,820,000.

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    Original Title

    BUDI SANTOSO

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    The document is a general journal of Budi Santoso Autocare that lists account transactions from January 1-30, 2010. It includes debit and credit entries for asset, liability, equity, revenue and expense accounts. Transactions include income from laundry and barber services, purchases of supplies, salaries and other expenses, and adjustments to accounts receivable. The total debits and credits are listed as Rp 185,820,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    14 views32 pages

    Budi Santoso

    Uploaded by

    norabae
    The document is a general journal of Budi Santoso Autocare that lists account transactions from January 1-30, 2010. It includes debit and credit entries for asset, liability, equity, revenue and expense accounts. Transactions include income from laundry and barber services, purchases of supplies, salaries and other expenses, and adjustments to accounts receivable. The total debits and credits are listed as Rp 185,820,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 32

    BUDI SANTOSO AUTOCARE

    LIST ACCOUNT
    ACC. BALANCE
    ACCOUNT TITLE D/C
    NUMBER DEBIT
    ASSET
    1100 Cash D Rp 35,250,000
    1200 Account Receivable D Rp 7,320,000
    1300 Office Supplies D Rp 320,000
    1400 Laundry Supplies D Rp 4,430,000
    1500 Prepaid Rent D Rp 12,000,000
    1610 Vehicle D Rp 95,000,000
    1620 Accumulated Depr. Of Vehicle C
    1710 Equipment D Rp 31,500,000
    1720 Accumulated Depr. Of Equipment C
    LIABILITIES
    2110 Account Payable C
    2120 Salaries Payable C
    2200 Bank Loan C
    EQUITY
    3100 Budi Santoso Equity C
    3200 Budi Santoso Drawing D
    REVENUE
    4100 Laundry Service Income C
    4200 Barber Service Income C
    4300 Income Summary C
    EXPENSE
    6110 Elextric, Water, and Telephone Exp. D
    6120 Laundry and Barber Supplies Expense D
    6130 Office Supplies Expense D
    6140 Depreciation Of Vehicle Expense D
    6150 Depreciation Of Equipment Expense D
    6210 Salaries Expense D
    6220 Rent Expense D
    6230 Interest Expense D
    6310 Vehicle Maintenance Expense D
    6320 Equipment Maintenance Expense D
    6410 Staf Comsumtion Expense D
    AMOUNT Rp 185,820,000
    BALANCE
    CREDIT

    Rp 22,500,000

    Rp 11,750,000

    Rp 4,150,000
    Rp 1,500,000
    Rp 16,500,000

    Rp 129,420,000

    Rp 185,820,000
    BUDI SANTOSO AUTOCARE
    GENERAL JOURNAL
    PERIODE 31 JANUARI 2010
    EDVANCE
    DATE DESCRIPTION REF
    NUMBER
    JAN 1 BKM-001 Cash 1100
    2010 Laundry Service Income 4100
    2 BKM-002 Cash 1100
    Barber Service Income 4200
    2 BKK-001 Salaries Payable 2120
    Salaries Expense 6210
    Cash 1100
    3 BKM-003 Cash 1100
    Laundry Service Income 4100
    3 BKM-004 Cash 1100
    Account Receivable 1200
    4 BKK-002 Account Payable 2110
    Cash 1100
    5 BKM-005 Cash 1100
    Barber Service Income 4200
    6 BKK-003 Laundry Supplies 1400
    Cash 1100
    7 BKM-006 Cash 1100
    Barber Service Income 4200
    8 BKK-004 Elextric, Water, and Telephone Exp. 6110
    Cash 1100
    9 BKK-005 Salaries Expense 6210
    Cash 1100
    10 BKM-007 Cash 1100
    Barber Service Income 4200
    11 BKK-006 Account Payable 2110
    Cash 1100
    12 BKM-008 Cash 1100
    Laundry Service Income 4100
    13 BKM-009 Cash 1100
    Account Receivable 1200
    14 BKK-007 Laundry Supplies 1400
    Cash 1100
    14 BKM-010 Cash 1100
    Barber Service Income 4200
    15 BKK-008 Staf Comsumtion Expense 6410
    Cash 1100
    16 BKK-009 Elextric, Water, and Telephone Exp. 6110
    Cash 1100
    16 BKK-010 Salaries Expense 6210
    Cash 1100
    17 M-001 Account Receivable 1200
    Laundry Service Income 4100
    Barber Service Income 4200
    18 BKM-011 Cash 1100
    Account Receivable 1200
    19 BKM-012 Cash 1100
    Laundry Service Income 4100
    20 BKM-013 Cash 1100
    Barber Service Income 4200
    21 F-0023 Laundry Supplies 1400
    Account Payable 2110
    22 M-002 Account Receivable 1200
    Laundry Service Income 4100
    Barber Service Income 4200
    23 BKK-011 Salaries Expense 6210
    Cash 1100
    24 BKM-014 Cash 1100
    Account Receivable 1200
    25 M-003 Account Receivable 1200
    Laundry Service Income 4100
    Barber Service Income 4200
    26 F-0045 Laundry Supplies 1400
    Account Payable 2110
    27 BKK-012 Equipment Maintenance Expense 6320
    Cash 1100
    28 BKM-015 Cash 1100
    Laundry Service Income 4100
    29 BKK-013 Vehicle Maintenance Expense 6310
    Cash 1100
    29 M-004 Account Receivable 1200
    Laundry Service Income 4100
    Barber Service Income 4200
    30 BKK-014 Bank Loan 2200
    Interest Expense 6230
    Cash 1100
    30 BKK-015 Salaries Expense 6210
    Cash 1100
    30 BKK-016 Budi Santoso Drawing 3200
    Cash 1100
    AMOUNT
    RE

    10

    DEBIT CREDIT

    Rp 1,425,000
    Rp 1,425,000
    Rp 1,625,000
    Rp 1,625,000
    Rp 1,500,000
    Rp 600,000
    Rp 2,100,000
    Rp 2,025,000
    Rp 2,025,000
    Rp 3,350,000
    Rp 3,350,000
    Rp 2,200,000
    Rp 2,200,000
    Rp 750,000
    Rp 750,000
    Rp 800,000
    Rp 800,000
    Rp 1,225,000
    Rp 1,225,000
    Rp 870,000
    Rp 870,000
    Rp 2,100,000
    Rp 2,100,000
    Rp 2,125,000
    Rp 2,125,000
    Rp 1,950,000
    Rp 1,950,000
    Rp 950,000
    Rp 950,000
    Rp 2,250,000
    Rp 2,250,000
    Rp 1,300,000
    Rp 1,300,000
    Rp 4,000,000
    Rp 4,000,000
    Rp 1,500,000
    Rp 1,500,000
    Rp 120,000
    Rp 120,000
    Rp 2,100,000
    Rp 2,100,000
    Rp 1,750,000
    Rp 750,000
    Rp 1,000,000
    Rp 1,720,000
    Rp 1,720,000
    Rp 1,310,000
    Rp 1,310,000
    Rp 2,750,000
    Rp 2,750,000
    Rp 1,850,000
    Rp 1,850,000
    Rp 1,080,000
    Rp 580,000
    Rp 500,000
    Rp 2,100,000
    Rp 2,100,000
    Rp 1,750,000
    Rp 1,750,000
    Rp 1,770,000
    Rp 520,000
    Rp 1,250,000
    Rp 770,000
    Rp 770,000
    Rp 520,000
    Rp 520,000
    Rp 1,010,000
    Rp 1,010,000
    Rp 730,000
    Rp 730,000
    Rp 1,220,000
    Rp 720,000
    Rp 500,000
    Rp 1,500,000
    Rp 151,250
    Rp 1,651,250
    Rp 2,100,000
    Rp 2,100,000
    Rp 3,200,000
    Rp 3,200,000
    Rp 62,046,250 Rp 62,046,250
    BUDI SANTOSO AUTOCARE
    LEDGER
    PERIOD JANUARI 2010

    Acc. Title Cash D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 28,265,000

    Acc. Title Account Receivable D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 5,820,000

    Acc. Title Office Supplies D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp -

    Acc. Title Laundry Supplies D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 4,720,000
    31 Posting AJP AJP-01 Rp -

    Acc. Title Prepaid Rent D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp -

    Acc. Title Vehicle D


    Date Description Ref Debit
    JAN 1 Saldo Awal
    2013 31 Posting Jurnal Umum GJ-01 Rp -

    Acc. Title Accumulated Depr. Of Vehicle C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp -

    Acc. Title Equipment D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -

    Acc. Title Accumulated Depr. Of Equipment C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp -

    Acc. Title Account Payable C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 4,150,000

    Acc. Title Salaries Payable C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 1,500,000

    Acc. Title Bank Loan C


    Date Description Ref Debit
    JAN 1 Saldo Awal
    2013 31 Posting Jurnal Umum GJ-01 Rp 1,500,000

    Acc. Title Budi Santoso Equity C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting Closing Jurnal CJ-01 Rp 3,200,000

    Acc. Title Budi Santoso Drawing D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 3,200,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Laundry Service Income C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting Closing Jurnal CJ-01 Rp 9,290,000

    Acc. Title Barber Service Income C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting Closing Jurnal CJ-01 Rp 15,725,000

    Acc. Title Income Summary C


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 posting Closing Jurnal CJ-01 Rp 25,015,000

    Acc. Title Elextric, Water, and Telephone Exp. D


    Date Description Ref Debit
    JAN 1 Saldo Awal
    2013 31 Posting Jurnal Umum GJ-01 Rp 990,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Laundry and Barber Supplies Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp 3,150,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Office Supplies Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp 40,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Depreciation Of Vehicle Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp 1,500,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Depreciation Of Equipment Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp 700,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Salaries Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 9,000,000
    31 Posting CJ CJ-01 Rp -

    Acc. Title Rent Expense D


    Date Description Ref Debit
    JAN 1 Saldo Awal
    2013 31 Posting Jurnal Umum GJ-01 Rp -
    31 Posting AJP AJP-01 Rp 2,000,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Interest Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 151,250
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Vehicle Maintenance Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 730,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Equipment Maintenance Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 520,000
    31 Posting Closing Jurnal CJ-01 Rp -

    Acc. Title Staf Comsumtion Expense D


    Date Description Ref Debit

    JAN 1 Saldo Awal


    2013 31 Posting Jurnal Umum GJ-01 Rp 1,500,000
    31 Posting Closing Jurnal CJ-01 Rp -
    UTOCARE

    RI 2010

    Acc. Number 1100


    Balance
    Credit
    Debit Credit
    Rp 35,250,000 Rp -
    Rp 25,341,250 Rp 38,173,750 Rp -

    Acc. Number 1200


    Balance
    Credit
    Debit Credit
    Rp 7,320,000 Rp -
    Rp 9,070,000 Rp 4,070,000 Rp -

    Acc. Number 1300


    Balance
    Credit
    Debit Credit
    Rp 320,000 Rp -
    Rp - Rp 320,000 Rp -
    Rp 40,000 Rp 280,000 Rp -

    Acc. Number 1400


    Balance
    Credit
    Debit Credit
    Rp 4,430,000 Rp -
    Rp - Rp 9,150,000 Rp -
    Rp 3,150,000 Rp 6,000,000 Rp -

    Acc. Number 1500


    Balance
    Credit
    Debit Credit
    Rp 12,000,000 Rp -
    Rp - Rp 12,000,000 Rp -
    Rp 2,000,000 Rp 10,000,000

    Acc. Number 1610


    Balance
    Credit
    Debit Credit
    Rp 95,000,000 Rp -
    Rp - Rp 95,000,000 Rp -

    Acc. Number 1620


    Balance
    Credit
    Debit Credit
    Rp - Rp 22,500,000
    Rp - Rp - Rp 22,500,000
    Rp 1,500,000 Rp - Rp 24,000,000

    Acc. Number 1710


    Balance
    Credit
    Debit Credit
    Rp 31,500,000 Rp -
    Rp - Rp 31,500,000 Rp -

    Acc. Number 1720


    Balance
    Credit
    Debit Credit
    Rp - Rp 11,750,000
    Rp - Rp - Rp 11,750,000
    Rp 700,000 Rp - Rp 12,450,000

    Acc. Number 2110


    Balance
    Credit
    Debit Credit
    Rp - Rp 4,150,000
    Rp 2,620,000 Rp - Rp 2,620,000

    Acc. Number 2120


    Balance
    Credit
    Debit Credit
    Rp - Rp 1,500,000
    Rp - Rp - Rp -

    Acc. Number 2200


    Balance
    Credit
    Debit Credit
    Rp - Rp 16,500,000
    Rp - Rp - Rp 15,000,000

    Acc. Number 3100


    Balance
    Credit
    Debit Credit
    Rp - Rp 129,420,000
    Rp - Rp - Rp 129,420,000
    Rp 4,733,750 Rp - Rp 130,953,750

    Acc. Number 3200


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 3,200,000 Rp -
    Rp 3,200,000 Rp - Rp -

    Acc. Number 4100


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp 9,290,000 Rp - Rp 9,290,000
    Rp - Rp - Rp -

    Acc. Number 4200


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp 15,725,000 Rp - Rp 15,725,000
    Rp - Rp - Rp -

    Acc. Number 4300


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp 25,015,000 Rp - Rp -

    Acc. Number 6110


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 990,000 Rp -
    Rp 990,000 Rp - Rp -

    Acc. Number 6120


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp - Rp 3,150,000 Rp -
    Rp 3,150,000 Rp - Rp -

    Acc. Number 6130


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp - Rp 40,000 Rp -
    Rp 40,000 Rp - Rp -

    Acc. Number 6140


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp - Rp 1,500,000 Rp -
    Rp 1,500,000 Rp - Rp -

    Acc. Number 6150


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp - Rp 700,000 Rp -
    Rp 700,000 Rp - Rp -

    Acc. Number 6210


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 9,000,000 Rp -
    Rp 9,000,000 Rp - Rp -

    Acc. Number 6220


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp - Rp -
    Rp - Rp 2,000,000 Rp -
    Rp 2,000,000 Rp - Rp -

    Acc. Number 6230


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 151,250 Rp -
    Rp 151,250 Rp - Rp -

    Acc. Number 6310


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 730,000 Rp -
    Rp 730,000 Rp - Rp -

    Acc. Number 6320


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 520,000 Rp -
    Rp 520,000 Rp - Rp -

    Acc. Number 6410


    Balance
    Credit
    Debit Credit
    Rp - Rp -
    Rp - Rp 1,500,000 Rp -
    Rp 1,500,000 Rp - Rp -
    BUDI SANTOSO AUTOCARE
    TRIAL BALANCE
    PERIOD 31 JANUARY 2010

    ACC. BALANCE
    ACCOUNT TITLE D/C
    NUMBER DEBIT
    ASSET
    1100 Cash D Rp 38,173,750
    1200 Account receivable D Rp 4,070,000
    1300 Office supplies D Rp 320,000
    1400 Laundry & barber supplies D Rp 9,150,000
    1500 Prepaid rent D Rp 12,000,000
    1610 Vehicle D Rp 95,000,000
    1620 Accumulated Depr. Of Vehicle C
    1710 Equipment D Rp 31,500,000
    1720 Accumulated Depr. Of Equipment C
    LIABILITIES
    2110 Account payable C
    2120 Salaries Payable C
    2200 Bank account C
    EQUITY
    3100 Budi Santoso Equity C
    3200 Budi santoso drawing D Rp 3,200,000
    REVENUE
    4100 Laundry Service Income C
    4200 Barber Service Income C
    4300 Income Summary
    EXPENSE
    6110 Elextric, Water, and Telephone Exp. D Rp 990,000
    6120 Laundry and Barber Supplies Expense D
    6130 Office Supplies Expense D
    6140 Depreciation Of Vehicle Expense D
    6150 Depreciation Of Equipment Expense D
    6210 Salaries Expense D Rp 9,000,000
    6220 Rent Expense D
    6230 Interest Expense D Rp 151,250
    6310 Vehicle Maintenance Expense D Rp 730,000
    6320 Equipment Maintenance Expense D Rp 520,000
    6410 Staf Comsumtion Expense D Rp 1,500,000
    AMOUNT Rp 206,305,000
    BALANCE
    CREDIT

    Rp 22,500,000

    Rp 11,750,000

    Rp 2,620,000

    Rp 15,000,000

    Rp 129,420,000

    Rp 9,290,000
    Rp 15,725,000

    Rp 206,305,000
    BUDI SANTOSO AUTOCARE
    ADJUSTING ENTRIES
    PERIOD 31 JANUARY 2010

    EVIDANCE
    DATE DESCRIPTION REF
    NUMBER
    JAN 31 Laundry and Barber Supplies Expense 6120
    2010 Laundry Supplies 1400
    31 Office Supplies Expense 6130
    Office Supplies 1300
    31 Depreciation Of Vehicle Expense 6140
    Accumulated Depr. Of Vehicle 1620
    31 Depreciation Of Equipment Expense 6150
    Accumulated Depr. Of Equipment 1720
    31 Rent Expense 6220
    Prepaid Rent 1500
    AMMOUNT
    RE

    10

    DEBIT CREDIT

    Rp 3,150,000
    Rp 3,150,000
    Rp 40,000
    Rp 40,000
    Rp 1,500,000
    Rp 1,500,000
    Rp 700,000
    Rp 700,000
    Rp 2,000,000
    Rp 2,000,000
    Rp 7,390,000 Rp 7,390,000
    ACC. TRIAL BALANCE
    ACCOUNT TITLE
    NUMBER DEBIT
    1100 Cash Rp 38,173,750
    1200 Account Receivable Rp 4,070,000
    1300 Office Supplies Rp 320,000
    1400 Laundry Supplies Rp 9,150,000
    1500 Prepaid Rent Rp 12,000,000
    1610 Vehicle Rp 95,000,000
    1620 Accumulated Depr. Of Vehicle
    1710 Equipment Rp 31,500,000
    1720 Accumulated Depr. Of Equipment
    2110 Account Payable
    2120 Salaries Payable
    2200 Bank Loan
    3100 Budi Santoso Equity
    3200 Budi Santoso Drawing Rp 3,200,000
    4100 Laundry Service Income
    4200 Barber Service Income
    6110 Elextric, Water, and Telephone Exp. Rp 990,000
    6120 Laundry and Barber Supplies Expense
    6130 Office Supplies Expense
    6140 Depreciation Of Vehicle Expense
    6150 Depreciation Of Equipment Expense
    6210 Salaries Expense Rp 9,000,000
    6220 Rent Expense
    6230 Interest Expense Rp 151,250
    6310 Vehicle Maintenance Expense Rp 730,000
    6320 Equipment Maintenance Expense Rp 520,000
    6410 Staf Comsumtion Expense Rp 1,500,000

    AMOUNT Rp 206,305,000
    NET PROFIT
    AMOUNT
    BUDI SANTOSO AUTOCARE
    WORKSHEET
    PER 31 JANUARY 2010

    TRIAL BALANCE ADJUSTING ENTRIES ADJUSTING AFTER TRIAL BALANCE


    CREDIT DEBIT CREDIT DEBIT
    Rp 38,173,750
    Rp 4,070,000
    Rp 40,000 Rp 280,000
    Rp 3,150,000 Rp 6,000,000
    Rp 2,000,000 Rp 10,000,000
    Rp 95,000,000
    Rp 22,500,000 Rp 1,500,000
    Rp 31,500,000
    Rp 11,750,000 Rp 700,000
    Rp 2,620,000
    Rp -
    Rp 15,000,000
    Rp 129,420,000
    Rp 3,200,000
    Rp 9,290,000
    Rp 15,725,000
    Rp 990,000
    Rp 3,150,000 Rp 3,150,000
    Rp 40,000 Rp 40,000
    Rp 1,500,000 Rp 1,500,000
    Rp 700,000 Rp 700,000
    Rp 9,000,000
    Rp 2,000,000 Rp 2,000,000
    Rp 151,250
    Rp 730,000
    Rp 520,000
    Rp 1,500,000

    Rp 206,305,000 Rp 7,390,000 Rp 7,390,000 Rp 208,505,000


    STING AFTER TRIAL BALANCE PROFIT/LOSS BALANCE SHEET
    CREDIT DEBIT CREDIT DEBIT
    Rp 38,173,750
    Rp 4,070,000
    Rp 280,000
    Rp 6,000,000
    Rp 10,000,000
    Rp 95,000,000
    Rp 24,000,000
    Rp 31,500,000
    Rp 12,450,000
    Rp 2,620,000

    Rp 15,000,000
    Rp 129,420,000
    Rp 3,200,000
    Rp 9,290,000 Rp 9,290,000
    Rp 15,725,000 Rp 15,725,000
    Rp 990,000
    Rp 3,150,000
    Rp 40,000
    Rp 1,500,000
    Rp 700,000
    Rp 9,000,000
    Rp 2,000,000
    Rp 151,250
    Rp 730,000
    Rp 520,000
    Rp 1,500,000

    Rp 208,505,000 Rp 20,281,250 Rp 25,015,000 Rp 188,223,750


    Rp 4,733,750
    Rp 25,015,000 Rp 25,015,000 Rp 188,223,750
    BALANCE SHEET
    CREDIT

    Rp 24,000,000

    Rp 12,450,000
    Rp 2,620,000

    Rp 15,000,000
    Rp 129,420,000

    Rp 183,490,000
    Rp 4,733,750
    Rp 188,223,750
    BUDI SANTOSO
    PROFIT/LOSS
    PERIOD 31 JANUARY 2010

    DESCRIPTION AMOUNT
    Service Income
    Laundry Service Income Rp 9,290,000
    Barber Service Income Rp 15,725,000
    Amount Of Service Income Rp 25,015,000

    Expense
    Elextric, Water, and Telephone Exp. Rp 990,000
    Laundry and Barber Supplies Expense Rp 3,150,000
    Office Supplies Expense Rp 40,000
    Depreciation Of Vehicle Expense Rp 1,500,000
    Depreciation Of Equipment Expense Rp 700,000
    Salaries Expense Rp 9,000,000
    Rent Expense Rp 2,000,000
    Interest Expense Rp 151,250
    Vehicle Maintenance Expense Rp 730,000
    Equipment Maintenance Expense Rp 520,000
    Staf Comsumtion Expense Rp 1,500,000
    Amount Of Expense Rp 20,281,250
    Net Profit Rp 4,733,750
    BUDI SANTOSO
    CAPITAL STATEMENT
    PERIOD 31 JANUARY 2010

    Equity, Periode 1January 2010 Rp 129,420,000

    Increase
    Profit ( Loss ) Rp 4,733,750

    Decrease
    Budi Santoso Drawing Rp 3,200,000

    Equity, Periode 31 January 2010 Rp 130,953,750


    BUDI SANTOSO
    BALANCE SHEET
    PERIOD 31 JANUARY 2010

    CURENT ASSET
    Cash Rp 38,173,750
    Account receivable Rp 4,070,000
    Office supplies Rp 280,000
    Laundry & barber supplies Rp 6,000,000
    Prepaid rent Rp 10,000,000

    AMOUNT OF CURENT ASSET Rp 58,523,750

    FIXED ASSET
    Vehicle Rp 95,000,000
    Accumulated Depr. Of Vehicle Rp 24,000,000
    Equipment Rp 31,500,000
    Accumulated Depr. Of Equipment Rp 12,450,000

    AMOUNT OF FIXED ASSET Rp 90,050,000


    AMOUNT OF ASSET Rp 148,573,750
    UDI SANTOSO
    ALANCE SHEET
    D 31 JANUARY 2010

    LIABILITIES
    CURENT LIABILITIES
    Account payable Rp 2,620,000

    AMOUNT OF CURENT LIABILITIES Rp 2,620,000


    LONG TERM LIABILITIES
    Bank account Rp 15,000,000

    AMOUNT OF LONG TERM LIABILITIES Rp 15,000,000


    AMOUNT OF LIABILITIES Rp 17,620,000

    EQUITY Rp 130,953,750

    AMOUNT OF EQUITY Rp 130,953,750


    AMOUNT OF EQUITY AND LIABILITIES Rp 148,573,750
    BUDI SANTOSO
    CLOSING JOURNAL
    PERIOD 31 JANUARY 2010

    DATE DESCRIPTION REF DEBIT


    Jan 31 Laundry Service Income 4100 Rp 9,290,000
    2010 Barber Service Income 4200 Rp 15,725,000
    Income Summary 4300
    31 Income Summary 4300 Rp 20,281,250
    Elextric, Water, and Telephone Exp. 6110
    Laundry and Barber Supplies Expense 6120
    Office Supplies Expense 6130
    Depreciation Of Vehicle Expense 6140
    Depreciation Of Equipment Expense 6150
    Salaries Expense 6210
    Rent Expense 6220
    Interest Expense 6230
    Vehicle Maintenance Expense 6310
    Equipment Maintenance Expense 6320
    Staf Comsumtion Expense 6410
    31 Income Summary 4300 Rp 4,733,750
    Budi Santoso Equity 3100
    31 Budi Santoso Equity 3100 Rp 3,200,000
    Budi Santoso Drawing 3200
    AMOUNT Rp 53,230,000
    CREDIT

    Rp 25,015,000

    Rp 990,000
    Rp 3,150,000
    Rp 40,000
    Rp 1,500,000
    Rp 700,000
    Rp 9,000,000
    Rp 2,000,000
    Rp 151,250
    Rp 730,000
    Rp 520,000
    Rp 1,500,000

    Rp 4,733,750

    Rp 3,200,000
    Rp 53,230,000
    BUDI SANTOSO AUTOCARE
    TRIAL BALANCE AFTER CLOSING
    PERIOD 31 JANUARY 2010

    ACC. BALANCE
    ACCOUNT TITLE D/C
    NUMBER DEBIT CREDIT
    1100 Cash D Rp 38,173,750
    1200 Account Receivable D Rp 4,070,000
    1300 Office Supplies D Rp 280,000
    1400 Laundry Supplies D Rp 6,000,000
    1500 Prepaid Rent D Rp 10,000,000
    1610 Vehicle D Rp 95,000,000
    1620 Accumulated Depr. Of Vehicle C Rp 24,000,000
    1710 Equipment D Rp 31,500,000
    1720 Accumulated Depr. Of Equipment C Rp 12,450,000
    2110 Account Payable C Rp 2,620,000
    2200 Bank Loan C Rp 15,000,000
    3100 Budi Santoso Equity C Rp 130,953,750
    AMOUNT Rp 185,023,750 Rp 185,023,750

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